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Journal articles on the topic 'Payment control'

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1

Bogodistov, Yevgen, and Jürgen Moormann. "Cash means control." European Journal of Management Issues 27, no. 3-4 (2019): 55–62. http://dx.doi.org/10.15421/191906.

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Purpose – to investigate reasons and conditions impacting payment preferences.
 Design/Method/Approach. In this exploratory study, we apply the Implicit Association Test in order to investigate whether the prejudice of the population of some countries such as Germany preferring cash holds.
 Findings. Cash payments still play a major role in a number of countries although other payment options, namely card payments, are promoted heavily. We discover that the type of payment and the level of control are implicitly associated. We manipulate the emotions of fear and joy. The relationship
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Popławski, Mariusz, Gábor Hulkó, Tetiana Iefymenko, and Bogumił Pahl. "Control of Local Tax Payments: A Comparative Law Case Study." Białostockie Studia Prawnicze 28, no. 2 (2023): 81–97. http://dx.doi.org/10.15290/bsp.2023.28.02.06.

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Abstract Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, withi
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Trisna, Ayu, and Hesti Herawati Sianipar. "Analysis Of Non-Cash Payment Control Systems On Revenue At PT Marga Sarana Jabar." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 577–86. http://dx.doi.org/10.37641/jiakes.v11i3.2148.

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PT Marga Sarana is companies operating in the field service that is as administration and service service road toll. In giving service to users road effective and efficient toll road for customers feel comfortable as well as make it easier accessibility road toll, then required system payment in a way non-cash ( e -tool). System Many non- cash payments profitable and giving convenience to user her, especially For company in do A activity business his shaped non- cash payment, will more A little risk its implementation compared to with system payment cash. System systemized non - cash payments
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Tkachuk, Volodymyr. "Problems of development of non-banking payment systems in Ukraine." Economic Analysis, no. 29(4) (2019): 80–88. http://dx.doi.org/10.35774/econa2019.04.080.

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Introduction. The development of non-cash payments is the key to economic growth in any country, because on the one hand, the level of control over payments increases, and on the other - the volume of customer spending increases, which leads to increased consumption and GDP growth. However, current trends in e-commerce and online commerce require the emergence of new technological solutions in the form of electronic payment systems that can legally handle transactions with electronic money and cryptocurrencies. Given the rapid pace of growth in transactions through non-banking electronic payme
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Cueva, Martha Alexandra Padilla, Lourdes Candelaria Moreno Gamio, Julio Enrique Haro Carranza, Martín Felipe Castro Velásquez, Analucia del Rosario Moreno Gamio, and Gustavo Andrés Haro Vargas. "Impact of Internal Control in the Management of Payments to Suppliers of Construction Companies." Revista de Gestão Social e Ambiental 18, no. 10 (2024): e09285. http://dx.doi.org/10.24857/rgsa.v18n10-213.

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ABSTRACT Purpose: Determine to what extent internal control affects the management of payment to construction company suppliers. Theoretical Framework: Focuses on the importance of streamlining and avoiding delays in payment to suppliers through improving internal control in construction companies, based on COSO 2013 and the theory of Arthur Holmes. Method: A quantitative study of causal correlation type was carried out in a population of less than 50 individuals (38), so that we worked with a list of 38 workers related to the tax management of construction companies, given the small populatio
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Walimuni, Piumi Chethana, Aparna Samaraweera, and Lalith De Silva. "Payment mechanisms for contractors for better environmental hazard controlling in road construction projects." Built Environment Project and Asset Management 7, no. 4 (2017): 426–40. http://dx.doi.org/10.1108/bepam-11-2016-0069.

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Purpose There is a growing concern that contractors can be motivated for environmental protection through effective fund allocation and proper payment mechanisms. However, an in-depth analysis of environmental hazard-controlling methods and related payments to the contractor in road construction in Sri Lanka is not much popular among the extant literature. Thus, the purpose of this paper is to explore different payment mechanisms that are being used with environmental hazard-controlling methods, to achieve better control in such hazards in Sri Lankan road construction projects. Design/methodol
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Gunawan, Hendra, and Melisa Melisa. "The Relationship between Gender and Tax Payments." Journal of Applied Accounting and Taxation 2, no. 2 (2017): 209–15. https://doi.org/10.5281/zenodo.1306200.

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Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sam
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Liu, Rong, Jifei Wu, and Grace Fang Yu-Buck. "The influence of mobile QR code payment on payment pleasure: evidence from China." International Journal of Bank Marketing 39, no. 2 (2021): 337–56. http://dx.doi.org/10.1108/ijbm-11-2020-0574.

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PurposeDrawing on self-determination theory, this paper compares the effects of QR code payment method (autonomous vs dependent payment) on payment pleasure, its mechanism and the boundary condition in the mobile payment setting.Design/methodology/approachFour studies were conducted to examine the effect of QR code payment method on payment pleasure. In study 1, 108 undergraduate students were asked to recall a recent experience when they made either autonomous payment or dependent payment. Study 2 assigned 74 undergraduate students to either the autonomous or dependent payment. Study 3 replic
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Naudts, Ellen, and Jorgen Eijlander. "Can paying become too easy? Questions regarding frictionless payments at the crossroads of public policy objectives." Journal of Payments Strategy & Systems 18, no. 4 (2024): 342. https://doi.org/10.69554/zsja8338.

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Rapid digitisation has paved the way for a plethora of innovative payment methods, aimed at eliminating payment frictions. Frictionless payments are at a crossroads of public policy objectives including innovation, customer convenience, sustainability, consumer protection and financial inclusion. The complexity in balancing these objectives requires discussion from an early stage, to prevent unintended policy effects for (certain groups of) consumers. This paper highlights that European payment services legislation does not yet fully address the unique challenges of frictionless payments, resu
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Hedman, Jonas, Felix B. Tan, Jacques Holst, and Martin Kjeldsen. "Taxonomy of payments: a repertory grid analysis." International Journal of Bank Marketing 35, no. 1 (2017): 75–96. http://dx.doi.org/10.1108/ijbm-12-2015-0187.

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Purpose Recent innovations in payment instruments have fundamentally changed the ways we pay. These innovations, such as mobile/SMS payments and online banking, contain features that are likely to influence how people choose to pay. The purpose of this paper is to understand the factors that impact payers’ choice of payment instruments. Design/methodology/approach Through in-depth interviews using the repertory grid technique, the authors explored 15 payers’ perceptions of six payment instruments, including coins, banknotes, debit cards, credit cards, mobile payments, and online banking. The a
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Gudkov, Aleksandr Aleksandrovich, and Elena Aleksandrovna Butrim. "Managing accounting control in accounts receivable of the service industry companies." Тренды и управление, no. 2 (February 2020): 28–47. http://dx.doi.org/10.7256/2454-0730.2020.2.33394.

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The subject of this research is the issues associated with management of accounting control in accounts receivable of the service industry companies for ensuring sustainability of financial position and efficiency of a business. The relevance of this topic is justified by the fact that due to the specificity of the work of service industry companies, the predominant type of transaction is payments from customers for services rendered. Attention is therefore given to the structurization of adequate accounting control system for payments. The novelty of this research consists in systematization
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Antika, Zalfadiena Rahma, Oman Rusmana, and Rini Widianingsih. "Analisis Determinasi Minat dan Penggunaan Financial Technology Payment Menggunakan Theory of Planned Behavior: Studi pada Mahasiswa Unsosed." Jurnal Ilmu Siber dan Teknologi Digital 1, no. 2 (2023): 111–24. http://dx.doi.org/10.35912/jisted.v1i2.2097.

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Purpose: This study aims to examine the effect of attitudes, subjective norms, and perceived behavioral controls on the behavioral intention and behavior of using financial technology payments in Unsoed students. Method: The type of data used is primary data in the form of answers from questionnaires. The number of samples used in this study amounted to 100 research samples. The sampling technique uses the proportional random sampling method from students of Jenderal Soedirman University who are interested and use financial technology payments. Result: The results of the study using SmartPls s
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Dange, Vaibhav. "Electric Vehicle Charging Station with UPI Payment Service." International Scientific Journal of Engineering and Management 04, no. 06 (2025): 1–9. https://doi.org/10.55041/isjem04027.

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Abstract:- This research paper presents the electric vehicles (EVs) gain popularity, the need for user-friendly and efficient charging infrastructure has become critical. Integrating Unified Payments Interface (UPI) with EV charging stations offers a seamless and secure payment option, making the charging process more accessible to a wider audience. UPI, a real-time payment system developed in India, allows users to transfer funds instantly between bank accounts using mobile applications, eliminating the need for cards or cash. This abstract explores the deployment of UPI- based payment system
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Omelchenko, Elena Yu, and Elena I. Zatsarinnaya. "DIGITAL RUBLE: ISSUES OF ACCOUNTING AND CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/4, no. 141 (2023): 227–34. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.04.031.

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The article examines the essence and purpose of the digital ruble, defines the accounting and control procedure, methods of interaction with other forms of payments, provides explanations on the use of the digital ruble, customer identification, and the role of credit institutions in the process of introducing a new means of payment and transfer.
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Клычова, Guzaliya Klychova, Хамидуллин, and Zulfat Khamidullin. "CURRENT ISSUES IN MONITORING AND CONTROL OF RECEIVABLES." Vestnik of Kazan State Agrarian University 11, no. 1 (2016): 109–13. http://dx.doi.org/10.12737/19337.

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In this article the value of receivables as part of the system of cash payments the company, identified the main management and control issues, ways to solve them. To improve the methodology and the organization of accounting and control of cash payments and, in particular, accounts receivable, perhaps by identifying potential problems in the system of enterprise accounts and applying practical advice,
 Tags: accounts receivable management, commitment control, solvency, payment and settlement relations.
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16

M, Srinivas. "Online Fee Payment System." International Journal for Research in Applied Science and Engineering Technology 13, no. 3 (2025): 2416–20. https://doi.org/10.22214/ijraset.2025.67530.

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The Online Fee Payment System is a digital solution that simplifies fee collection for educational institutions. It enables administrators to manage courses, student enrollments, and fee structures while providing students with a secure online payment platform. Integrated with Razorpay, it ensures seamless transactions, multiple payment options, and automated receipt generation with real-time payment tracking. Administrators can monitor dues, send notifications, and generate financial reports, while students access a dashboard for payments and receipts. With role-based access control, encrypte
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17

Steffensen, Mogens. "Quadratic Optimization of Life and Pension Insurance Payments." ASTIN Bulletin 36, no. 01 (2006): 245–67. http://dx.doi.org/10.2143/ast.36.1.2014151.

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Quadratic optimization is the classical approach to optimal control of pension funds. Usually the payment stream is approximated by a diffusion process. Here we obtain semiexplicit solutions for quadratic optimization in the case where the payment process is driven by a finite state Markov chain model commonly used in life insurance mathematics. The optimal payments are affine in the surplus with state dependent coefficients. Also constraints on payments and surplus are studied.
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Steffensen, Mogens. "Quadratic Optimization of Life and Pension Insurance Payments." ASTIN Bulletin 36, no. 1 (2006): 245–67. http://dx.doi.org/10.1017/s0515036100014471.

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Quadratic optimization is the classical approach to optimal control of pension funds. Usually the payment stream is approximated by a diffusion process. Here we obtain semiexplicit solutions for quadratic optimization in the case where the payment process is driven by a finite state Markov chain model commonly used in life insurance mathematics. The optimal payments are affine in the surplus with state dependent coefficients. Also constraints on payments and surplus are studied.
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19

Nazarova, Iryna. "Evolution of accounting and information systems cashless payments." Herald of Economics, no. 4 (March 16, 2022): 211. http://dx.doi.org/10.35774/visnyk2021.04.211.

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Introduction. Digitalization of the market economy creates conditions for minimizing cash payments. The abandonment from cash payments is justified by positive trends in: distancing e-commerce, the use of cashless payment systems and pandemic changes in socio-economic processes. Changes in the cash payments methods require the introduction of accounting and information systems for electronic recording of money operations, accounting and reporting of payment transactions, guarantees for the safety and control of cashless money.Purpose. The aim of the article is to research the evolution of acco
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VOZNYI, Mykola. "Administration of customs payments as an object of financial and legal regulation." Economics. Finances. Law 1/2025, no. - (2025): 23–26. https://doi.org/10.37634/efp.2025.1.5.

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The paper is devoted to the essence and features of the financial and legal regulation of the institution of customs payment administration. Based on the norms of the legislation of Ukraine on customs issues, the existence of relations in the process of administering customs payments has been established, which are financial and legal in nature. It is argued that the financial and legal nature of the institution of administering customs payments is indicated by relations related to ensuring the collection of customs payments; control over the correctness of the calculation, timeliness and comp
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Beyt, B. Eugene, Susan Troxler, and Joel Cavaness. "Prospective Payment and Infection Control." Infection Control 6, no. 4 (1985): 161–64. http://dx.doi.org/10.1017/s0195941700062974.

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Under prospective payment utilizing the diagnostic related groups (DRG) classification, hospital administrators have begun to rethink accepted hospital procedures. It is now necessary to consider every factor that contributes to the cost of care, because those costs will be borne more and more by the hospital rather than the patient. Administrators must determine if an expenditure really improves the quality of care and shortens the length of stay. Unfortunately, in many cases there are no mechanisms or criteria for such an evaluation. The health care industry is in danger of cutting away tiss
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Raghavendra, Vijith, and Pundikala Veeresha. "Analysing the market for digital payments in India using the predator-prey mode." An International Journal of Optimization and Control: Theories & Applications (IJOCTA) 13, no. 1 (2023): 104–15. http://dx.doi.org/10.11121/ijocta.2023.1306.

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Technology has revolutionized the way transactions are carried out in economies across the world. India too has witnessed the introduction of numerous modes of electronic payment in the past couple of decades, including e-banking services, National Electronic Fund Transfer (NEFT), Real Time Gross Settlement (RTGS) and most recently the Unified Payments Interface (UPI). While other payment mechanisms have witnessed a gradual and consistent increase in the volume of transactions, UPI has witnessed an exponential increase in usage and is almost on par with pre-existing technologies in the volume
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T, Suganya,. "A Study on Digital Payments and User Experience." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 05 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem34349.

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This paper aims to examine the use of online payment or electronic payment system (EPS) due to various benefits of using online payment method for both the business and the user. Digitalization is a new trend in banking sector all over the world. Digitalization involves total control over the customer experience, management of all existing and future consumer needs, and development of an appropriate financial framework. Digital payments in India are a promising success. The financial institution must be customer friendly. For the purpose of the study on digital payments and user experience pri
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Holovchenko, Nataliia, and Oleksandr Holovchenko. "Building of Effective Control Systems for Settlements of Non-household Consumers in Terms of Various Forms of Payment for Consumed Energy Resources." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 5(38) (2020): 163–69. http://dx.doi.org/10.32515/2663-1636.2020.5(38).163-169.

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The purpose of this article is to formulate the main direction of improvement of data about receivables generated in information control subsystems of trading companies that supply traditional energy resources (natural gas and electricity) to non-household consumers, in terms of forming a full cash flow management system in strict connection with the terms of contracts. The article systematically considers the problem of inadequate control over the payments for the consumed energy resources by non- household clients of domestic trading energy companies. The law aspects governing the contractua
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Siciliano, Mark. "Analyzing Change-in-Control Payments Since the Enactment of Say-on-Pay." Compensation & Benefits Review 50, no. 2 (2018): 82–94. http://dx.doi.org/10.1177/0886368718824212.

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Since the enactment of Say on Pay in January 2011, companies are required to disclose the amounts payable to named executive officers as a results of an acquisition. There have been 1,524 U.S. public takeovers from 2011 to 2017, which have disclosed golden parachute payments to executives. The author describes payments made by sector, payment types, triggering events and the propensity of voters to accept, or reject, golden parachute payments based some of the more concerning pay practices.
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Chang, Tao-Ku. "A Secure Operational Model for Mobile Payments." Scientific World Journal 2014 (2014): 1–14. http://dx.doi.org/10.1155/2014/626243.

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Instead of paying by cash, check, or credit cards, customers can now also use their mobile devices to pay for a wide range of services and both digital and physical goods. However, customers’ security concerns are a major barrier to the broad adoption and use of mobile payments. In this paper we present the design of a secure operational model for mobile payments in which access control is based on a service-oriented architecture. A customer uses his/her mobile device to get authorization from a remote server and generate a two-dimensional barcode as the payment certificate. This payment certi
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Svintsov, Oleksandr M., and Bohdan Ya Zvarych. "Regulatory Functions of State Institutions in the Modernization of the Electronic Payment Market in Ukraine." Business Inform 3, no. 566 (2025): 298–304. https://doi.org/10.32983/2222-4459-2025-3-298-304.

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The article explores the directions of implementing regulatory functions of the State in the process of modernizing the electronic payment market in Ukraine. It is noted that the main vectors of modernization include strengthening regulatory control by State institutions, introducing innovative technologies, improving payment infrastructure, stimulating competition, and expanding access to financial instruments for broad segments of the population. It is underlined that one of the key directions of modernizing the electronic payment market in Ukraine is the implementation of innovative technol
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Purwaningtyas, Purwaningtyas, and Dhany Efita Sari. "Financial Literacy and Digital Payment Adoption as Economic Drivers of Consumer Shopping Behavior and Self-Control." International Journal of Economics Development Research (IJEDR) 6, no. 2 (2025): 724–35. https://doi.org/10.37385/ijedr.v6i2.7329.

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This study aims to analyze the influence of financial literacy, digital payment usage, and self-control on shopping habits. Data were collected through questionnaires distributed to respondents and analyzed using path analysis with SmartPLS. The results indicate that financial literacy and self-control have a negative and significant effect on shopping habits, while digital payment usage has a positive and significant influence. The financial literacy coefficient of -0.122 and self-control coefficient of -0.113 suggest that an increase in these variables reduces shopping habits. Conversely, di
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Cohen, Catherine Crawford, Jianfang Liu, Bevin Cohen, Elaine L. Larson, and Sherry Glied. "Financial Incentives to Reduce Hospital-Acquired Infections Under Alternative Payment Arrangements." Infection Control & Hospital Epidemiology 39, no. 5 (2018): 509–15. http://dx.doi.org/10.1017/ice.2018.18.

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OBJECTIVEThe financial incentives for hospitals to improve care may be weaker if higher insurer payments for adverse conditions offset a portion of hospital costs. The purpose of this study was to simulate incentives for reducing hospital-acquired infections under various payment configurations by Medicare, Medicaid, and private payers.DESIGNMatched case-control study.SETTINGA large, urban hospital system with 1 community hospital and 2 tertiary-care hospitals.PATIENTSAll patients discharged in 2013 and 2014.METHODSUsing electronic hospital records, we identified hospital-acquired bloodstream
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Chang, Che-Wei. "Constructing a Novel Early Warning Algorithm for Global Budget Payments." Mathematics 8, no. 11 (2020): 2006. http://dx.doi.org/10.3390/math8112006.

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The National Health Insurance Administration of Taiwan has implemented global budget payments, the Diagnosis-Related Group (DRG) inpatient diagnosis-related group payment system, and the same-disease payment system, in order to decrease the financial burden of medical expenditure. However, the benefit system reduces the income of doctors and hospitals. This study proposed an early warning payment algorithm that applies data analytics technology to diabetes hospitalization- and treatment-related fees. A model was constructed based on the characteristics of the Exponentially Weighted Moving Aver
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Prystеmskyi, Oleksandr S., Alina Zh Sakun, Andrii S. Mokhnenko, Serhii V. Kostornoi, and Roman A. Antonov. "Innovations of the European Digital Space in the Banking Payment Services Market." Studies in Business and Economics 20, no. 1 (2025): 228–46. https://doi.org/10.2478/sbe-2025-0013.

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Abstract The article examines the specifics of the development of the banking payment services market in the context of the European vector of the development of the digital economy. It is proven that modern banks operate in a state of rapid and irreversible technological changes, where dynamic fluctuations of the banking services market under the influence of constant changes in customer behavior require innovative payment tools and regulatory levers of payment systems in the global digital space. It is justified that the payment system at the mega-economic or global level is a “digital platf
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Khanin, I. H., and Y. O. Sopin. "Electronic Payment Systems: Operation Peculiarities and Economic Efficiency Assessment." PROBLEMS OF ECONOMY 4, no. 50 (2021): 173–80. http://dx.doi.org/10.32983/2222-0712-2021-4-173-180.

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The PayTech sector, which is transforming payment methods, has become one of FinTech's largest segments. Electronic payment systems (EPS) are developing actively and acquiring certain specific features, which are important for their creation and refinement. The achievement and maintenance of the EPS economic efficiency is the fundamental prerequisite for their sustainable development, which fact is especially important for payment services providers. The article is aimed at clarifying the nature and structure of EPS, and singling out the features of their functioning and the basis for assessin
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Popko, O., and B. Golovash. "Control as part of the management system of internal processes." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 155–62. http://dx.doi.org/10.32347/2707-501x.2020.46.155-162.

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Enterprise management – is the process of planning, organization, motivation, control and regulation of personnel actions, setting strategic goals and tactical objectives of the enterprise, making management decisions and ensuring their implementation.
 Control, in the process of managing the activities of the enterprise, is an extremely important element in the system of mechanisms that provide the efficiency of the enterprise. Control is a process that helps an organization achieve its goals. Control continues the planning process and monitors the implementation of plans. One of the ess
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Omelyanovskiy, V. V., N. N. Sisigina, V. K. Fedyaeva, and N. Z. Musina. "Evolution of healthcare provider payment mechanisms." FARMAKOEKONOMIKA. Modern Pharmacoeconomic and Pharmacoepidemiology 12, no. 4 (2020): 318–26. http://dx.doi.org/10.17749/2070-4909.2019.12.4.318-326.

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Methods of payment to care providers constitute an essential part of the healthcare financing system; these mechanisms determine the motivation of service providers. Throughout the history of public health care, the payment methods have been gradually improved so to stimulate the providers to best match the societal demands (greater access to health services, cost reduction, and better quality) and prevent “moral hazards”. As a result, the most advanced healthcare systems have stopped paying simply for service volume and rigorously restraining the costs. Instead, the updated system is based on
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Scholten, G. R. M. "Physician payment systems and cost control." Social Science & Medicine 41, no. 4 (1995): 601–2. http://dx.doi.org/10.1016/0277-9536(95)90157-4.

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Callado-Muñoz, Francisco José. "Risk control measures in payment systems." Quarterly Review of Economics and Finance 49, no. 1 (2009): 1–25. http://dx.doi.org/10.1016/j.qref.2007.06.001.

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Tsai, Shuo-Chang, Chih-Hsien Chen, and Keng-Chang Shih. "Exploring Transaction Security on Consumers’ Willingness to Use Mobile Payment by Using the Technology Acceptance Model." Applied System Innovation 5, no. 6 (2022): 113. http://dx.doi.org/10.3390/asi5060113.

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In recent years, with the increase in Fintech innovation, mobile payment has played an important role. This research is to investigate factors affecting consumers’ willingness to use mobile payment. The study found that perceived ease of use and perceived usefulness have a significant positive impact on consumer’s adoption of mobile payments. In addition, from empirical research on the mediating effect of transaction security on attitudes toward using it and behavioral intention to use, the study found that transaction security has a significant mediating effect, and empirical data shows that
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KULUMBEKOVA, T. E. "DIGITAL TECHNOLOGIES AND IMPROVING THE ADMINISTRATION OF CUSTOMS PAYMENTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 11 (2020): 120–25. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.05.021.

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The article examines the main indicators of improving the effectiveness of control measures for the administration of customs payments, and other payments levied by customs authorities using modern digital technologies. The advantages of the transition to the payment of export customs duties and other payments for the period after the release of goods for law-abiding participants in foreign economic activity are also investigated. The results of joint control measures of customs and tax services are also shown.
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Ryl’skaya, M. A., A. Yu Kozhankov, and O. G. Bobrova. "CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)." Finance: Theory and Practice 22, no. 4 (2018): 88–103. http://dx.doi.org/10.26794/2587-5671-2018-22-4-88-103.

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The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools intr
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Nguyen, Thi Hong. "Factors affecting the decision to use electronic payments of the middle-aged customer group in Vietnam." Ministry of Science and Technology, Vietnam 65, no. 10 (2023): 16–23. http://dx.doi.org/10.31276/vjst.65(10).16-23.

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With the aim to develop e-commerce and achieve the government's goal of cashless transactions in Vietnam, the adaptation of online payments by people is compulsory. However, it is reported that a large proportion of middle-aged consumers in both urban and rural areas are unfamiliar and not ready to access online payment forms. The study utilises qualitative and quantitative analysis methods to test the research hypotheses. By surveying 295 middle-aged consumers working in various businesses, political and social organizations, and government agencies, the research has revealed that there are 3
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Jou, Yung-Tsan, Charmine Sheena Saflor, Klint Allen Mariñas, Michael Nayat Young, Yogi Tri Prasetyo, and Satria Fadil Persada. "Assessing Service Quality and Customer Satisfaction of Electric Utility Provider’s Online Payment System during the COVID-19 Pandemic: A Structural Modeling Approach." Electronics 11, no. 22 (2022): 3646. http://dx.doi.org/10.3390/electronics11223646.

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The COVID-19 pandemic has rapidly changed people’s lives, especially technological advancements. Most service industries have opted to adopt online payments since the pandemic happened. Electric utility companies are one of the major industries that utilize online payments as an alternative mode of payment to traditional cash payments to minimize person-to-person contact. The current study aimed to assess electric utility companies’ service quality and customer satisfaction to improve the payment system. The study was conducted in Occidental Mindoro Electric Cooperative, Inc. (OMECO), which ut
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Langsford, Sam. "Integrating payment transaction data, direct from source : Opportunities and limitations for large merchants." Journal of Payments Strategy & Systems 19, no. 1 (2025): 19. https://doi.org/10.69554/anjc8889.

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Within the world of payments, the perceived importance of data continues to increase. In particular, there is a stronger desire for decisions to be data-driven and to leverage technology to improve financial performance. This paper discusses how large merchants can utilise their existing relationships with payment providers to collect high volumes of raw transactional data, straight from the payment provider’s own system. Such data can be utilised to address numerous paymentsrelated profitability challenges as well as to support strategic business plans more broadly. This paper describes a wid
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Espeleta, Rina Marie. "Utilization of Standard Electronic Payment System among Private Higher Education Institutions in the Province of Albay." JPAIR Multidisciplinary Research 50, no. 1 (2022): 140–58. http://dx.doi.org/10.7719/jpair.v50i1.571.

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Electronic Payment Systems, the transfer of funds through electronic or digital mediums. Several electronic payment options are available, including mobile wallets, bank cards, and mobile banking. Electronic payments are quick and efficient, and the fund transfer occurs instantly. Electronic payments are quickly gaining popularity in the Philippines, giving students a secure and practical means to pay for enrolment fees and other educational costs as schools adopt alternative learning techniques. The purpose of this research is to determine the status of electronic payment in the selected Priv
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Miller, Edward, John Bowblis, Elizabeth Simpson, et al. "FEDERAL AND STATE POLICIES AND STAKEHOLDER VIEWS ON MEDICAID NURSING HOME PAYMENT." Innovation in Aging 8, Supplement_1 (2024): 611. https://doi.org/10.1093/geroni/igae098.2002.

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Abstract How much nursing homes (NHs) are paid by Medicaid is determined at the state level. Medicaid coverage of NH care is a significant expenditure for states. Consequently, states design Medicaid payment models to achieve desired policy objectives related to NH costs and quality, access to care, payment equity, service capacity, and budgetary control. Setting Medicaid payment rates too high can lead to excess profits at the expense of taxpayers with unknown implications to improvements in quality and staffing levels. At the same time, NHs need financial resources to pay nursing staff and i
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Elsharkawi, Hamdy, Emad Elbeltagi, Mohamed S. Eid, Wael Alattyih, and Hossam Wefki. "Construction Payment Automation Through Scan-to-BIM and Blockchain-Enabled Smart Contract." Buildings 15, no. 2 (2025): 213. https://doi.org/10.3390/buildings15020213.

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Timely approvals and payments to the project participants are crucial for successful completion of construction projects. However, the construction industry faces persistent delays and non-payments to contractors. Despite the desirable benefits of automated payments and enhanced access to digitized data progress, most payment applications rely on centralized control mechanisms; inefficient procedures; and documentation that takes time to prepare, review, and approve. As such, there is a need for a reliable payment automation system that guarantees timely execution of payments upon the detectio
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Smirnov, E. "The Activity of Accepting Payments from Individuals Will Become More Transparent." Auditor 9, no. 8 (2023): 3–9. http://dx.doi.org/10.12737/1998-0701-2023-9-8-3-9.

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By adopting Federal Law No. 298-FZ of July 10, 2023, the Parliament of Russia has significantly increased the level of control over the activities of payment agents in the country’s financial market — operators for accepting payments from individuals.
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Linde, Sebastian, and Leonard E. Egede. "Trends in charges and association with defaults on medical payments in uninsured Americans: a disproportionate burden in ethnic minorities – a retrospective observational study." BMJ Open 12, no. 5 (2022): e054494. http://dx.doi.org/10.1136/bmjopen-2021-054494.

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ObjectiveTo evaluate whether medical event charges are associated with uninsured patients’ probability of medical payment default and whether there exist racial/ethnic disparity gaps in medical payment defaults.DesignWe use logistic regression models to analyse medical payment defaults. Our adjusted estimates further control for a rich set of patient and medical visit characteristics, region and time fixed effects.SettingUninsured US adult (non-elderly) population from 2002 to 2017.ParticipantsWe use four nationally representative samples of uninsured patients from the Medical Expenditure Pane
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Zhu, Dan, and Chuancun Yin. "Stochastic Optimal Control of Investment and Dividend Payment Model under Debt Control with Time-Inconsistency." Mathematical Problems in Engineering 2018 (July 9, 2018): 1–8. http://dx.doi.org/10.1155/2018/7928953.

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This paper considers the optimal debt ratio, investment, and dividend payment policies for insurers with time-inconsistency. The surplus process of an insurance company is determined by the change of asset value and the change of liabilities. The asset can be invested in financial market which contains a risky asset and a risk-free asset, and when the insurer incurs a liability, he/she earns some premium. The objective is to maximize the expected nonconstant discounted utility of dividend payment until a determinate time. This is a time-inconsistent control problem. We obtain the modified HJB
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Saputra, Galang Rio Adi, Suyanto Suyanto, and Gustin Padwa Sari. "Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi." Expensive: Jurnal Akuntansi dan Keuangan 2, no. 2 (2023): 291–99. http://dx.doi.org/10.24127/exclusive.v2i2.4467.

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This study aims to analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumpt
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Nasution, Rahmad Syah, M. K. M., Erna Budhiarti Nababan, and Syahril Efendi. "Aplikasi Mobile Wallet Menggunakan Teknik Personal Financial Management (PFM) Pendukung Kecerdasan Bisnis." Prosiding Seminar Nasional Riset Information Science (SENARIS) 1 (September 30, 2019): 1204. http://dx.doi.org/10.30645/senaris.v1i0.136.

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Technology plays an important role so that the education system continues to move dynamically and innovatively. In this research, Fintech uses personal financial management (PFM) which can provide analysis of personal financial analysis, personal financial health assessment, and financial product recommendation services consisting of investment products, insurance and tools to monitor and control the level of expenditure to match planning. target customer finances, and provide online payment services that can help in the payment process that is easier, more flexible, and faster. Fintech is pre
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